San Jose Company operates a Manufacturing Division and an Assembly Division. Both divisions are evaluated as profit centors. Assembly buys components from Manufacturing and assembles them for sale. Manufacturing sells many components to third parties in addition to Assembly. Selected data from the two operations follow. Capacity (unita) sale price Variable costab Fixed costs Manufacturing Assembly 410,000 210,000 5 420 5 1,350 5 210 5 500 $40,100,000 624,100,000 * For Manufacturing, this is the price to third parties. For Assembly, this does not include the transfer price paid to Manufacturing Suppose Manufacturing is located in Country A with a tax rate of 80 percent and Assembly in Country B with a tax rate of 20 percent All other facts remain the same Required: a. Current production levels in Manufacturing are 210,000 units. Assembly requests an additional 50,000 units to produce a special order, What transfer price would you recommend? b. Suppose Manufacturing is operating at full capacity. What transfer price would you recommend? c. Suppose Manufacturing is operating at 385,000 units. What transfer price would you recommend? (Round your answer to 2 decimal places.)